Director's Loan Account (s455 & BIK)
Work out the s455 tax your company owes on an overdrawn director's loan account, plus any beneficial loan benefit-in-kind and Class 1A NIC if interest is charged below the official rate.
Dane zweryfikowane · lipiec 2026
Can the company reclaim the s455 tax?
Yes — once the loan is repaid, released or written off, the company can reclaim the s455 tax paid, though the claim can take up to two years to process.
Źródło: HMRC — Director's loans (gov.uk/directors-loans); Beneficial loan arrangements — official rate of interest (gov.uk/guidance/rates-and-allowances-beneficial-loan-arrangements), 2025/26. · zaktualizowano 2026
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Wszystko o Director's Loan Account (s455 & BIK)
📋Prezentacja+
If a director's loan is still outstanding nine months after the company's year end, the company pays s455 tax (33.75%, matching the dividend upper rate) on the unpaid balance — refundable once the loan is repaid. Separately, if the loan exceeds £10,000 at any point and interest is charged below HMRC's official rate, the difference is a taxable benefit-in-kind on the director, with employer Class 1A NIC due.
💡 Dobre praktyki
- Repaying the loan within nine months of the year end avoids s455 tax entirely — but watch for 'bed and breakfasting' anti-avoidance rules on quick repay-and-redraw.
- s455 tax is reclaimable, not a permanent cost — but it ties up cash for potentially years if the loan runs on.
- Charging at least HMRC's official rate on the loan avoids the beneficial loan benefit-in-kind altogether.
🔢 Konkretny przykład
£25,000 loan outstanding at year end, nothing repaid within nine months: s455 tax of £8,438 (33.75%) is due, refundable once the loan is cleared.
📖Instrukcja użycia+
Jak korzystać z tego kalkulatora
- 1
Enter the loan balance outstanding at the company year end.
- 2
Enter any amount repaid within nine months of the year end (reduces the s455 charge).
- 3
Add the interest rate actually charged on the loan, if any.
- 4
Enter the average loan balance during the year for the beneficial loan calculation (defaults to the year-end balance).
📚Słowniczek+
- s455 tax
- A temporary tax (33.75%) the company pays HMRC on a director's loan still outstanding nine months after the year end. It is repaid once the loan itself is repaid.
- Beneficial loan benefit-in-kind
- Where a loan over £10,000 charges interest below HMRC's official rate, the shortfall is taxed on the director as a benefit-in-kind, with Class 1A NIC payable by the company.
ℹ️Źródła i aktualizacje+
Ostatnia aktualizacja danych
7 lipca 2026
Źródła i odniesienia
HMRC — Director's loans (gov.uk/directors-loans); Beneficial loan arrangements — official rate of interest (gov.uk/guidance/rates-and-allowances-beneficial-loan-arrangements), 2025/26.
Dane tego kalkulatora są regularnie aktualizowane zgodnie z najnowszymi oficjalnymi stawkami. W razie wątpliwości sprawdź oficjalne źródła wymienione powyżej.
FAQ — Director's Loan Account (s455 & BIK)
Can the company reclaim the s455 tax?+
Yes — once the loan is repaid, released or written off, the company can reclaim the s455 tax paid, though the claim can take up to two years to process.
Does the beneficial loan benefit-in-kind apply to small loans?+
No — HMRC ignores beneficial loans where the balance never exceeds £10,000 at any point in the tax year.